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QUESTIONS Marks

(a) Purposes: 4 - planning: provide directions for formulating plans to achieve company's goals - organising: facilitate resources allocation and cooperation among departments- leading: provide quantitative and specific targets for employees一 controlling: serve as standards for performance management (2 marks for each relevant purpose, max. 4 marks)

(b) Causes: 2 - actual selling price is higher than budgeted- actual sales volume is higher than budgeted

product mix: the actual sales are higher than the budgeted sales when a higherproportion of products with higher price are sold

(1 mark for each relevant cause, max 2 marks) 6 marks

SECTION B (36 marks)

QUESTION6

(a) (i) Economic Order Quantity (EOQ):

Marks

2 X 500 X $5625

$10

= 750 boxes

Or 2 x (500x 12)x $5625

$10x12

(ii) - ordering cost- lower order frequency, from 10 times to 8 times in a year

(b) Ways:- delay payments- obtain short-term loan: e.g. bank overdraft- match the timing and amount of cash inflows and cash outflows(2 marks for each relevant way, max. 4 marks)

(c) Reasons:- consider all cash flows beyond the payback period- ·take into consideration the time value of money- can assess the net worth of the project(2 marks for each relevant reason, max. 4 marks)

(d) Problems: - system security and breakdown: e.g. hacking - human resources issue: e.g. manpower allocation and training- difficult to gain acceptance from existing customers/attract new customers- operational problems: e.g. pressure on inventory management, stockout risk, etc.(2 marks for each relevant problem, max. 6 marks)

1

l

4

4

6

18 marks

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SECTION C (20 marks)

QUESTIONS

(a) Advantages:- enhances the morale and motivation. of the employees: e.g. makes them work

harder to compete for promotion chances; promoted employees can get higher jobsatisfaction

- saves time and cost: e.g. by providing a simplified recruitment process; by making use of readily available employees'record

- easier adaption for the promoted employees: e.g. they are familiar with the workingenvironment and culture of the chain

- better understanding of candidates: e.g. the chain knows the background, strengthsand weaknesses of current employees from their past performance

(2 marks for each relevant advantage, max. 8 marks)

(b) Support measures:- staffing and placement: e.g. assign jobs and duties acco「ding to staff's abilities- training: e.g. tailor-made training programmes to facilitate staff's adaptation,

learning and practice- performance appraisal: e.g. give more frequent feedback, set realistic performance

standards一 compensation and benefit management: e.g. provide special allowances, ensure an

equitable compensation system to maintain their positive wo「king attitude - managing relations and motivation: e.g. be sensitive to their needs and feelings,

avoid discrimination, enhance their self-image(3 marks for each relevant support measure, max. 12 marks)

45

Marks

8

12

20marks

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